C/86120/2024 — COMMISSIONER OF CUSTOMS-IMPORT - MUMBAI IMPORT-I vs M/s. Adani International Container Terminal(P) Limited
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI
WEST ZONAL BENCH - COURT NO. 1
CUSTOMS APPEAL NO. 86120 OF 2024
(Arising out of Order–in-Original No. 31/SJ(31)/PCC(ADJN.)/MUMBAI/2023-24 dated 21.12.2023 passed by Principal Commissioner of Customs (Adjudication), Mumbai)
The Commissioner of Customs (Import-I),
..…Appellant New Customs House, Mumbai-400 001
VERSUS
M/s. Adani International Container
..…Respondent Terminal (P) Limited Adani House, Near Mithakhali Circle, Near Shrimali Society, Navrangpura, Ahmedabad-380009
APPEARANCE:
Shri Shambhoo Nath, Special Counsel of the Department
Shri V.S. Nankani, Senior Advocate, Shri J.H. Motwani, Shri Sachin Mishra and Shri Archi Aditya, Advocates for the Respondents
CORAM:
HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Date of Hearing: 16.04.2026 Date of Decision: 05.06.2026
ORDER The appeal is dismissed. For order, see order of date passed in Customs Appeal No. 86116 of 2024.
(JUSTICE DILIP GUPTA) PRESIDENT
(P. ANJANI KUMAR) MEMBER (TECHNICAL)
Shreya
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COMMISSIONER OF CUSTOMS-IMPORT - MUMBAI IMPORT-I vs M/s. Adani International Container Terminal(P) Limited
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